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 IRC Handout 11/30/2022 

Budgetary TC Revisions 

FY 23 Additions:

A226 To record an adjustment to a mandated transfer when the enacted level is less than the proposed annual level 

(based on a continuing resolution) in the giving Treasury Appropriation Fund Symbol.

Comment: Reverse this transaction when the enacted level is above the proposed annualized level.

Budgetary Entry

Debit 411920 Mandated Non‐Expenditure Transfer Under a Continuing Resolution

 Credit 445000 Unapportioned – Unexpired Authority

Proprietary Entry

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 309000 Unexpended Appropriations While Awaiting a Warrant

Justification: Added TC to provide a mechanism to adjust a mandated transfer.

A227 To record an adjustment to a mandated transfer when the enacted level is less than the proposed annual level 

(based on a continuing resolution) in the receiving Treasury Appropriation Fund Symbol.

Comment: Reverse this transaction when the enacted level is above the proposed annualized level.

Budgetary Entry

Debit 445000 Unapportioned – Unexpired Authority

 Credit 411920 Mandated Non‐Expenditure Transfer Under a Continuing Resolution

Proprietary Entry

Debit 309000 Unexpended Appropriations While Awaiting a Warrant

 Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

Justification: Added TC to provide a mechanism to adjust a mandated transfer.

D104 To record the removal of unfilled customer orders without advance related to a corresponding downward 

adjustment of prior-year obligations where the authority is unexpired.

Comment: While it is acceptable to credit USSGL account 422100 in this situation, it is never acceptable for the 

balance in USSGL account 422100 to be a credit.

Budgetary Entry

Debit 445000 Unapportioned – Unexpired Authority

Debit 451000 Apportionments

Debit 461000 Allotments – Realized Resources 

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

None

Justification: This is needed to show the removal of unfilled customer orders without advance related to a 

corresponding downward adjustment of prior-year obligations where the authority is unexpired.
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 IRC Handout 11/30/2022 

FY 23 Revisions:

A104 To record the enactment of appropriations.

Comment: If under a CR or newly enacted appropriation awaiting a warrant, refer to A196. Also post reversal 

of USSGL TC A102 if authority was previously anticipated. Use USSGL account 462000 for appropriations exempt 

from apportionment. This transaction is not recorded by special or non-revolving trust funds unless amounts are 

appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant.

Budgetary Entry

Debit 411100 Debt Liquidation Appropriations

Debit 411200 Liquidation of Deficiency - Appropriations

Debit 411500 Loan Subsidy Appropriation

Debit 411600 Debt Forgiveness Appropriation

Debit 411700 Loan Administrative Expense Appropriation

Debit 411800 Reestimated Loan Subsidy Appropriation

Debit 411900 Other Appropriations Realized

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

Justification: Added a note to reference A196 if under a CR.

A135 To record budget authority temporarily reduced by legislative action. This transaction may be used in special 

and trust Treasury Appropriation Fund Symbols that are designated by Treasury as available for investment, or in 

revolving funds, or for reductions of spending authority from offsetting collections if deemed appropriate by the 

Office of Management and Budget (OMB) and/or specific legislative action. 

Comment: Also post USSGL TC-A422 to adjust the receivable if USSGL account 416600 was previously 

established. Also post USSGL TC-518 to adjust the receivable if USSGL account 412600 was previously 

established. When reducing spending authority from offsetting collections, include Authority Type Code attribute 

"S" to ensure proper flow OMB Schedule P. Refer to OMB Circular No. A-11 for the definition of reductions. 

Reductions include rescissions, across-the-board reductions, and sequestrations. While it is acceptable to debit 

USSGL accounts 451000, 461000, and 462000 in this situation, it is never acceptable for the balance in any of these 

accounts to be a debit. 

Reference: USSGL implementation guidance; Temporary Reductions 

Budgetary Entry 

Debit 438900 Anticipated Temporary Reduction – Indefinite New Budget Authority

Debit 445000 Unapportioned - Unexpired Authority 

Debit 451000 Apportionments 

Debit 461000 Allotments - Realized Resources 

Debit 462000 Unobligated Funds Exempt From Apportionment 

 Credit 438200 Temporary Reduction - New Budget Authority 

 Credit 438300 Temporary Reduction - Prior-Year Balances 

Proprietary Entry 

None

Justification: USSGL account 438900 needs added to A135 to provide a mechanism for realizing anticipated 

sequestration. 
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 IRC Handout 11/30/2022 

A196 To record the annualized level of an appropriation provided under a continuing resolution or newly enacted 

appropriation awaiting warrant. 

Comment: Also post USSGL TC-A197 to record the Fund Balance With Treasury under the terms of the continuing 

resolution or for newly enacted appropriation awaiting warrant. Also post reversal of USSGL TC-A102 if authority 

was previously anticipated.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing Resolution Scenario

Budgetary Entry

Debit 411100 Debt Liquidation Appropriations

Debit 411200 Liquidation of Deficiency - Appropriations

Debit 411500 Loan Subsidy Appropriation

Debit 411600 Debt Forgiveness Appropriation

Debit 411700 Loan Administrative Expense Appropriation

Debit 411900 Other Appropriations Realized

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned - Unexpired Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

Justification: Modified description to include newly enacted appropriation awaiting a warrant. 

A197 To record Fund Balance With Treasury while awaiting a warrant.

Comment: Also post USSGL TC-A196 to record the appropriation provided under the continuing resolution or 

newly enacted appropriation while awaiting a warrant. This transaction also may be used to record additional 

funding provided under a revised or extended continuing resolution as well as a newly enacted appropriation. Under

revisions or extensions of continuing resolutions, reverse USSGL TC-A128. Use while awaiting a warrant derived 

from the General Fund of the U.S. Government.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing Resolution Scenario

Budgetary Entry

None

Proprietary Entry

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 309000 Unexpended Appropriations While Awaiting a Warrant

Justification: Revised comment to include while awaiting a warrant.

A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a Continuing 

Resolution or a newly enacted appropriation awaiting a warrant to zero upon the enactment of an appropriation 

and receipt of a Treasury Appropriation Warrant.

Comment: This transaction is to be used by agencies under a continuing resolution or newly enacted 

appropriation awaiting a warrant who that have received notice that their appropriation bills have been passed 

and they have received a Treasury Appropriation Warrant. Reverse USSGL TC-A128. 

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing Resolution Scenario

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 309000 Unexpended Appropriations While Awaiting a Warrant

 Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 310100 Unexpended Appropriations - Appropriations Received

Justification: Revised description and comment to include newly enacted appropriation awaiting a warrant.
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 IRC Handout 11/30/2022 

C109 To record the receipt of previously anticipated collections. 

Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A123 if authority was 

previously anticipated. See USSGL TCs-A710, A712, A714, and C186 for reimbursable agreement transactions. See 

USSGL TC-C156 for the collection of interest receivable from securities held by a nonfiduciary deposit fund. 

Fiduciary deposit funds would not record a budgetary entry. See TCs C453 and C457 for daily inflation or deflation 

of Treasury Inflation Protected Securities. 

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide 

Budgetary Entry

Debit 426000 Actual Collections of Governmental-Type Fees 

Debit 426100 Actual Collections of Business-Type Fees 

Debit 426200 Actual Collections of Loan Principal 

Debit 426300 Actual Collections of Loan Interest 

Debit 426400 Actual Collections of Rent 

Debit 426500 Actual Collections From Sale of Foreclosed Property 

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources 

Debit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources 

Debit 427000 Other Actual Collections - Intergovernmental Cooperation Act Non-Federal Pay for Services

Debit 427300 Interest Collected From Treasury 

Debit 427600 Actual Collections From Financing Fund 

Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources 

 Credit 406000 Anticipated Collections From Non-Federal Sources 

 Credit 407000 Anticipated Collections From Federal Sources 

Proprietary Entry 

Note: This does not show the entire listing for TC C109, please refer to Section III of the USSGL Supplement of 

the TFM to see entire listing.

Justification: Adding new USSGL account 427000 to TC C109

F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Comment: While it is acceptable to credit USSGL account 426600 in this situation, it is never acceptable for the 

balance in USSGL account 426600 to be a credit. 

Budgetary Entry 

Debit 417400 Transfers – Current-Year Borrowing Authority Converted to Cash

Debit 420100 Total Actual Resources - Collected 

Credit 417400 Transfers – Current-Year Borrowing Authority Converted to Cash

Credit 420100 Total Actual Resources - Collected

 Credit 427000 Other Actual Collections - Intergovernmental Cooperation Act Non-Federal Pay for Services 

Note: This does not show the entire listing for TC F302, please refer to Section III of the USSGL Supplement of the 

TFM to see entire listing.

 

Justification: Adding new USSGL accounts 417400 and 427000 to TC F302